Correspondence 0001493152-24-043809 from Willow Lane Acquisition Corp. (WLAC, WLACU) (CIK 0002032379) (WLAC)
Willow Lane Acquisition Corp. (WLAC, WLACU) (CIK 0002032379)
Date: Nov. 6, 2024 · CIK: 0002032379 · Accession: 0001493152-24-043809
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File numbers found in text: 333-282495
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CORRESP
1
filename1.htm
WILLOW
LANE ACQUISITION CORP.
250
West 57th Street, Suite 415
New
York, New York 10107
November
6, 2024
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Real Estate & Construction
100
F Street, N.E.
Washington,
DC 20549
Attention:
Mr. Benjamin
Holt
Ms. Mary
Beth Breslin
Re:
Willow
Lane Acquisition Corp.
Registration
Statement on Form S-1
Filed
October 3, 2024, as amended
File
No. 333-282495
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Willow Lane Acquisition Corp. hereby requests acceleration of effectiveness
of the above referenced Registration Statement so that it will become effective at 4:30 p.m. ET on November 7, 2024, or
as soon as thereafter practicable.
Very
truly yours,
/s/
B. Luke Weil
B.
Luke Weil
Chief
Executive Officer
cc:
Ellenoff
Grossman & Schole LLP